Trump’s regulatory reforms

Donald Trump has said that he plans dramatically to reduce the regulatory burden facing American businesses. If his administration is successful, the U.S. could...

What the Caribbean should do about the new Trump administration

On Jan. 20, 2016, the Trump Administration entered into power, and Caribbean interests will have a number of issues to discuss with the new...

The New Confidential Information Disclosure Law 2016

Trustees and confidentiality has long been a central theme in the fiduciary relationship of trust and confidence which exists between a beneficiary and a...

Reflections on globalization

In 1981, when Ronald Reagan became U.S. president, 44 percent of 4.5 billion people on the planet lived on less than $1.90 a day....

U.S. considers border adjustable tax folly

One of the key separators between U.S. and European tax policy has long been the presence of value-added taxes. That might change thanks to...

BEPS project remains the main focus

  The Organization for Economic Cooperation and Development (OECD) has gradually carved for itself a central role in global tax matters over the past two...

Landscape changes for reporting impairment losses in financial instruments

The global financial crisis generated several criticisms of the accounting standards that guided the financial statements of the period. Two of the most salient...

Grey matters

The first two papers we discuss introduce an economic geography perspective on offshore issues. Lawyers and financial industry professionals may be unfamiliar with this...

The meaning of Donald Trump

What does the surprise election of Donald Trump herald for the U.S. economy? Will he, as he often claimed in the campaign, make America...

The continuation of a horrible year

The end of 2016 was heralded in the Western media as the finale to the Annus Horribilis. Not surprisingly. The 2016 timeline of geopolitical events...

The trade agenda for the Trump administration

The  issue of international trade was a major factor accounting for the victory of Donald J. Trump in the 2016 presidential election. Trump prevailed...

OECD Watch

The Organization for Economic Cooperation and Development (OECD), operating at the behest of its high-tax member nations, has gradually carved for itself a central...

Law Talk – Rights of redeeming investors in fund liquidations

In this edition of Law Talk we consider a recent decision of the Cayman Islands’ Court of Appeal in Michael Pearson (as Additional Liquidator...

Quarterly review

Tax transparency Beneficial ownership: Government says US must sign first The Cayman Islands will not adopt a mechanism for the exchange of beneficial ownership data that...

Independent directors – governance trends

Independent directors have become synonymous with offshore investment funds, in particular, hedge funds, in a trend driven squarely by investors looking for greater oversight...

Quarterly Review

Banking Offshore banking continues to decline The number of banks in the Cayman Islands dropped by 7 percent in 2015, compared to 2014. The 12-month decline from...

Indian pharma: Treasure at the bottom of the pyramid

India is perceived as the boiler room of the world’s technology engine. This perception has reached its pinnacle as a stereotype in the form...

Audit committees for alternative investment funds: All stakeholders win

Corporate governance is vitally important to both public company shareholders and mutual fund investors alike. The audit process is a cornerstone to that governance...

An economy for the 99 percent

Why does anti-poverty work so often end up as an anti-wealth campaign? Oxfam, the billion-dollar British-based global charity conglomerate, founded to relieve poverty in Greece...

Living better despite government

Most Europeans and Americans have seen little or no real increase in wages since the beginning of the Great Recession. People are unhappy but...